Legal Opinion
Peytona Lumber Co. v. Commissioner
Court of Appeals for the Fourth Circuit
Decided January 14, 1932No. 3224PublishedCited by 5 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition by the Peytona Lumber Company to review a decision of the Board of Tax Appeals, which denied to petitioner the status of affiliation with the Elk Creek Lumber Company for the period from January 1 to November 12, 1920, and also denied petitioner’s claim to a special assessment for the year 1920. Petitioner is a lumber manufacturing corporation. The majority of its stock in 1920 was owned by one E. K. Mahan and a group of stockholders referred to in the record as the Mahan group. In 1939 the Elk Creek Lumber Company was organized by Mahan and D. E. and…
2Cases cited7 opinions
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Handy & Harman v. BurnetSupreme Court of the United States · 1931
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
- Alameda Inv. Co. v. McLaughlinDistrict Court, N.D. California · 1928
- Commissioner of Internal Revenue v. City Button WorksCourt of Appeals for the Second Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Island Petroleum Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1932
- Wood Towing Corp. v. Paco Tankers, Inc.Court of Appeals for the Fourth Circuit · 1945
- Trahern Pump Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1934
- Commissioner v. Atlantic City Electric Co.Court of Appeals for the Second Circuit · 1932
- Omaha Baum Iron Store, Inc. v. United StatesUnited States Court of Claims · 1934